GX & Decarbonization Research

Raimo N.

This paper analyzes the relationship between the Integrated Reporting framework and the EU's Corporate Sustainability Reporting Directive (CSRD). It explores similarities and differences, examining potential harmonization in sustainability …

Braun T.

This paper examines how small and medium-sized enterprises (SMEs) are engaged in the enforcement system under the EU's Corporate Sustainability Reporting Directive (CSRD). It likely discusses the indirect impacts on SMEs and voluntary engag…

Carmo C.

This paper analyzes the preparedness of 'first wave' companies for the EU's Corporate Sustainability Reporting Directive (CSRD). It examines corporate disclosure readiness, challenges, and implications for regulatory compliance.

Thomas Hale, Emma Lecavalier, Claas Mertens +2

This paper analyzes how international standards influence domestic policies, focusing on climate-related disclosure and carbon credit rules across five major economies: Brazil, China, the EU, the UK, and the US. It identifies four mechanism…

Amin Lotfy

This study develops an integrated ethical and assured accounting framework to enhance green economy outcomes and emission reduction. Using cross-country comparative evidence from Egypt and advanced economies, it finds that combining ethical…

Nawazish Mirza, D. Jamali, Monica Violeta Achim +2

This study develops a composite biodiversity disclosure score for EU firms and finds a positive association with firm valuation (Tobin's Q and EV/EBITDA), especially in biodiversity-intensive industries and high-ESG firms. The results sugge…

Siona Malik, Jude Kurniawan

This study evaluates climate risk disclosure quality in ESG reports from The Coca-Cola Company and PepsiCo using the ISSB S2 framework. Both companies meet formal requirements, but PepsiCo provides more detailed and transparent reporting, e…

G. Aguiar

This study compares ESG reporting by Microsoft and Unilever (2020-2023) analyzing integration of GRI, SASB, TCFD, CSRD, and IFRS S1/S2. Microsoft adopts investor-oriented transparency and climate-risk governance, while Unilever emphasizes h…

Kozol, Ece

This replication package provides data and code for a study examining the impact of mandatory climate-risk disclosure on firms' cost of capital and decarbonization using cross-country data with staggered regulatory adoption. The study demon…

Lassaad Ben Mahjoub

This study examines how environmental disclosure credibility affects audit fee pricing in large US firms. Higher credibility reduces audit risk and thus audit fees. Empirical evidence shows a negative association between disclosure quality …

Yijin Wang, Hongzheng Ma

This study finds that voluntary adoption of ISSB-aligned climate disclosure is positively associated with firm value (Tobin's Q) and operational performance (ROA) among Asia-Pacific listed firms. Using difference-in-differences models, the …

Jingyuan Ding, Yuan Lu

This paper proposes a hybrid IoT-Hadoop-blockchain architecture for decentralized Measurement, Reporting, and Verification (MRV) of greenhouse gas emissions. It redefines carbon data as a continuously governed digital asset, leveraging Hype…

Dirk Roethig

By 2026, around 50,000 EU companies will be required to produce detailed sustainability reports under CSRD. This article examines how this regulation reshapes capital allocation, investment strategy, and sustainable business practices.

Hagemeier L.

This paper empirically analyzes the actual demand for CSRD (Corporate Sustainability Reporting Directive) reports using web-tracking data. It quantifies the usage of disclosed information, offering insights into the effectiveness of disclos…

Gonzalez Tablada N.

This paper presents case study evidence of initial compliance efforts for the Corporate Sustainability Reporting Directive (CSRD). It analyzes companies' preparedness and challenges, offering practical insights for practitioners facing CSRD…

(著者不明)

This paper discusses the formation of the ISSB through the merger of the VRF and CDSB, and its role in creating a global baseline for sustainability disclosure.

(著者不明)

This document is a submission to the Canadian Sustainability Standards Board (CSSB), providing opinions and proposals on the development of sustainability disclosure standards. While specific content is unknown due to lack of abstract, it l…

(著者不明)

This paper examines how political risk affects corporate climate disclosure, focusing on the impact of policy uncertainty on disclosure quality and quantity, offering implications for firms and regulators.

GV AK, Tunguturi S, Palthy RK

This paper develops an integrated analytical framework linking green accounting, circular economy indicators, and SDG 12 targets. It compares six environmental accounting systems (SEEA, GRI, GHG Protocol, TCFD, LCA, MFCA) and evaluates two …

(著者不明)

This paper argues that China's proposed new climate disclosure framework represents a 'third way' distinct from existing TCFD/ISSB standards. Combining policy-driven and market-based mechanisms, China's approach could influence the diversit…